随着我国社会主义市场经济的发展,会计已成为一个为市场经济服务的重要职业。但近年来会计的诚信度越来越受到质疑,已经严重影响了会计职业的社会认可程度,也给经济社会的发展带来了负面影响,如何提升会计的诚信度是目前我国会计行业急需解决的问题,必须从会计行业内部职业道德抓起,重视会计职业道德建设。 With the development of the socialist market economy in our country, accounting has become an important occupation that serves the market economy. However, in recent years, the integrity of accounting has been questioned more and more, which has seriously affected the social recognition of accounting profession. It also has a negative impact on the development of economy and society. How to improve the integrity of accounting is the urgent need for the accounting profession in our country. The problem must be started from the internal professional ethics of the accounting profession, and attach importance to the construction of accounting professional ethics.